High Court Rulings
Karnataka HC rules on validity of levy of penalty for discrepancies in documents tendered by the person in-charge of vehicle while transporting goods; On the question of law pertaining to levy of pena
...View More Kerala HC holds that the assessee having not attempted to make payment envisaged under the SVLDRS-3 despite accessing the CBIC portal on the penultimate day before the closure of the scheme,
...View More Meghalaya HC holds that the issue w.r.t. value of service cannot be agitated before High Court and that “party has got right only before the Supreme Court in terms of Section 35L"; An appeal was
...View More Delhi HC rules that, for the purposes of determining the threshold limit, only the duty element (and not penalty/redemption fine) needs to be taken into account except in cases where only fine and pen
...View More Allahabad HC on the premise that statutory interpretation principle of legislative intent assumes ‘paramount importance’, dismisses petition against dismissal of appeal filed by assessee b
...View More Bombay HC holds as unjustified, restriction imposed vide clause 2 of Notification No. 20/2023 [which amended export policy of Non-Basmati Rice against ITC (HS) code 1006 30 90, from &l
...View More Rajasthan HC rules that Crane Services provided by the Assessee to Transport Department do not constitute sale as provided u/s 2(35)(iv) of Rajasthan VAT Act and is a contract of service hence, the or
...View More Gujarat HC critiques show cause notice (SCN) issued making assessee liable to payment of service tax on the basis of the information retrieved from the Income Tax Department in Form 26AS (TDS) “
...View More Allahabad HC outlines scope of Court’s power to review, remarks “review jurisdiction is a solemn duty bestowed upon the High Courts to rectify errors that may have crept into their judgmen
...View More Gujarat HC directs refund of Service Tax already paid by Torrent Power Ltd. (Assessee) pursuant to Notification 15/2017 Service Tax (holding importers liable to service tax on ocean freight) declared
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